mas/mba aturan mana ya yg nyebutin kalo spt masa ppn wajib dilaporin meskipun nihil?

ada di pmk-9/2018. http://tkb-djp/tkb/engine/peraturan/view.php?id=1908ffe453edcfd095aa76d8fd46e80f#legenda_terkait

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WDP